IFC ESG Guidebook
ESG stands for Environmental, Social and Governance. ESG factors are integrated into Sustainability, and are 3 foundation pillars.
IFC has created this guidebook as part of a broader effort to raise awareness of ESG issues among companies and investors in developing markets. Managing ESG issues well is increasingly viewed as vital to move beyond short-term profitability.
In 2004, the United Nations Global Compact and the Swiss Federal Department of Foreign Affairs published a report ‘Who Cares Wins’, in which the term ‘ESG’ was coined.
IFC’s ESG Standards comprise the Performance Standards, which define clients’ responsibilities for managing their environmental and social risks, and the Corporate Governance Methodology, which sets out an approach to evaluate and improve the corporate governance.
Environmental issues: potential or actual changes to the physical or natural environment (e.g. pollution, biodiversity impacts, carbon emissions, climate change, natural resource use);
Social issues: potential or actual changes on surrounding community and workers (e.g. health and safety, supply chain, diversity and inclusion); and
Governance: corporate governance structures and processes by which companies are directed and controlled (e.g. board structure and diversity, ethical conduct, risk management, disclosure and transparency), including the governance of key environmental and social policies and procedures.
Courtesy: IFC
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